Guo, Chong; Jiang, Yalin; Wu, Yingyu - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 2, pp. 313-342
Purpose This study aims to explore the relationship between corporate environmental information disclosure and digital … corporate environmental information disclosure is collected from the China Securities Market and Accounting Research database … significantly inhibits firms’ environmental information disclosure. Digital finance increases firms’ motivation to meet low …